Section 202. Pleading interest of the state

Where  the  state or any
  department, bureau,  board,  commission,  council,  officer,  agency  or
  instrumentality  of  the  state is defendant in an action affecting real
  property, the complaint shall set forth:
    1. Detailed facts showing the particular nature of the interest in  or
  lien  on  the  real property and the reason for making the state a party
  defendant.
    2. If the lien exists by virtue of a judgment, other  than  a  warrant
  the name of the court, date recorded, clerk's office in which filed, and
  names  of  the  parties against whom and in whose favor recorded. In the
  case of a warrant, the date filed or docketed, clerk's office  in  which
  filed  or  docketed,  and names of the parties against whom and in whose
  favor issued.
    3. If the lien exists by virtue of a provision of  law  other  than  a
  judgment, the provision of law under which said lien is created.
    4.  If  the  lien  is  one  under articles ten, ten-a, ten-b, ten-c or
  twenty-six of the tax law, whether or not such lien exists by reason  of
  the  filing  or  docketing of a warrant under such law, the name of each
  decedent against whose estate there is an unpaid transfer or estate tax,
  the date of death, place of residence at the time of death, heirs at law
  and next of kin, whether the decedent died testate or intestate, whether
  his estate has been administered, and if so where.
    5. If the lien is one under articles nine, nine-a, nine-b,  nine-c  or
  twenty-seven  of  the tax law, whether or not such lien exists by reason
  of the filing or docketing of a warrant under such law, the name of  the
  corporation,  association,  joint-stock company, unincorporated company,
  person, or  partnership  against  whose  property  there  is  an  unpaid
  corporation, license, or franchise tax or penalty.
    6.  If  the  lien  is  one  under article twenty-six-a of the tax law,
  whether or not such lien exists by reason of the filing or docketing  of
  a warrant under such law, the names of the donees or transferees against
  whose property there is an unpaid gift tax.